This thesis describes the developmentof a device called "Oil Separator"which is used for washing vehicles andparticularly car washing. The devicedeveloped for Mr. Car Bilvård AB inUppsala, the company's work involvespassenger transport and courierservices. The company needs anexternal device that meets theenvironmental standards to wash theirown cars in the premises without theneed to modify or reconstruct on thepremises ground as the premises is ona leased contract.Work began with a preliminary study onthe literatures that describes boththe function and structure ofdesigning the device. A few interviewswith other car wash companies had beenimplemented, and some measurements.After collection of the necessaryinformation the specifications ofcustomer requirement was presented .With these requirements a fewconcepts was generated and weighedusing the Pugh matrix for conceptsselection for further development.The final concept was furtherdeveloped and a design has beenpresented.

The aim of the study learn about if the court assesses boys and girls on an equal basis, or if there are norms of gender constructed in society that appears in the Administrative Court of Appeal. And we want to find out how norms, in this field, are different between boys and girls. We used the judgments of the Administrative Court of Appeal and went through the descriptions of the girls and boys. What basis was used in the judgment of LVU, to do this, we used discourse analysis. We summarized all judgments and then described the outcome of each requirement in LVU, we categorized the results for three requirements, other socially destructive behavior, criminal activity and abuse.

Problemdiskussion: För 25 år sedan infördes revisionsplikt i Sverige för samtliga aktiebolag. Idag diskuteras huruvida den lagen ska avskaffas och vilka bolag som ska kunna avsäga sig revision.Syfte: Författarna vill utreda om en avskaffad revisionsplikt kan leda till en ökning av den ekonomiska brottsligheten, därtill hur denna lagförändring kan påverka Skatteverkets arbete att bekämpa den.Metod: En kvalitativ studie har genomförts. Där den empiriska datainsamlingen bygger på intervjuer med tre regionchefer på skattverket. Den övriga datainsamlingen har skett via Internet, litteratur och via databaser vid Örebro universitet.Slutsats: För att den ekonomiska brottsligheten ska öka som en följd av revisionspliktens avskaffande krävs det att företaget anser att nyttan att frånsäga sig revision är större än den hjälp revisorn bistår med idag. Många bedömer att företag i framtiden kommer att använda sig av frivillig revision eftersom deras intressenter kommer att kräva detta..

This Thesis is performed in cooperation with Kalmar Industries in Lidhult, Sweden. Theprojects main purpose was to develop a draft design of a test equipment. The equipmentwill simulate and valuate the drive-train and brakes at Kalmar?s bigger forklifts.The equipment will be designed so the wheels of the forklift are placed on two rollers;these absorb and affect the forklifts brake- and driving force. With this characteristic anup- and downhill can be simulated.

Revisionskvalitet är något som ständigt verkar vara ett aktuellt ämne. Forskare har genom åren använt flera olika mått och metoder för att försöka mäta denna kvalité. Vi har i denna studie valt att använda oss av ett kvalitetsmått som heter Kvalitetshotande beteende (KHB) som innebär att vi istället för att mäta kvalitet, undersöker vad som kan hota revisionskvaliten. Exempel på kvalitetshotande beteenden kan vara att revisorn av olika anledningar hoppar över steg i kontrollpunkterna i revisionen eller godtar en klients svaga förklaring utan att själv titta närmare på fallet. Faktorer som skulle kunna påverka revisorer att begå dessa felaktigheter är flera, men vi har i vår studie valt att fokusera på olika stressfaktorer och kompetensfaktorer.

This essay aims to emphasize and clarify the positions that exist within the current globalization debate. The positions are the neo-liberal, the opponents, the pragmatists and the skeptics. The text presents and explains their ideological, moral and political positions and beliefs about the world, the nation state, the society and the individual; in light of Steven Lukes? and Antonio Gramsci's theories regarding the interaction and the relationship between power and hegemony. The methodological starting point is the ideology-critical analysis; in which their arguments in the current globalization debate is highlighted and categorized.

Energy-wise houses in Järinge - technical follow-up The company JM built energy-efficient houses in Tensta in Stockholm. They have built a total of 16 houses divided into two parts of A-houses and B-houses. The buildings are an attempt by JM to minimize energy-use of the buildings without affecting the comfort and living standards. The project aims to examine the data for the 16 houses on the basis of data and produce a report showing how the buildings worked through a technical perspective. JM approximates that the purchased energy will not be higher than 95 kWh/m2 per year.

The point of departure for this essay is the observation that themunicipality of Lund is giving priority to handicap associations overother forms of associations. This act can be regarded as trespassinginto the realm of civil society. In respect of this, two aspects appearto be particularly interesting to explore. The first is to determinewhich perspective of freedom the municipality of Lund holds. Ireconstruct how the liberal and the communitarian state relate to thenegative and the positive freedom.

Syftet med den här studien är att utreda hur redovisningsmarknaden skulle kunna påverkas av högre gränsvärden för frivillig revision samt vilka effekter det skulle medföra. För att undersöka detta har vi valt att utforma en kvalitativ intervjustudie där respondenterna har bestått av auktoriserade revisorer, auktoriserade redovisningskonsulter samt tjänstemän inom Upplysningscentralen, Bolagsverket samt Skatteverket.Studien har inspirerats av de gränsvärden som presenterades i det nya EU-direktivet som kom år 2013. Vi har diskuterat en eventuell höjning av gränsvärdena med respondenterna för att se hur detta skulle kunna påverka den svenska redovisningen.Studien har inspirerats av grounded theory som innebär att jämförelser sker löpande under undersökningens gång och studien har analyserats utifrån ett principal- och agent förhållande. I studien har vi kommit fram till att för kort tid har gått för att det ska synas några tydliga resultat men samtliga respondenter är över lag positiva mot högre gränsvärden och de tror att gränsvärdena kommer att höjas på sikt..

The aim of the study was to describe how nurses experience to handle the alcohol issues among young people and how they can identify young people?s alcohol problems, abuse and dependence. Empirical articles were searched in the databases Cinahl, Medline(Pubmed) and Discovery and resulted in the inclusion of 14 scientific articles. The results showed that nurses find it difficult to raise the issues of alcohol with young people, this partly because they feel that they have too little knowledge and that it is an emotional issue to raise. There is help instruments available that nursing staff can use to raise this issues and to identify alcohol problems, abuse and dependence.

Revision används som ett medel för att utomstående intressenter, exempelvis aktieägare, ska få en kvalitetsstämpel på den information som förmedlas av ett företags ledning. Om revisorerna vill påpeka någonting angående företagets redovisning eller förvaltning utfärdar de en så kallad oren revisionsberättelse. I denna studie undersöker vi om denna orena revisionsberättelse får någon effekt på företagets aktiekurs. Den problemformulering som besvaras är:Har en oren revisionsberättelse någon effekt på svenska publika företags aktiekurser?Tidigare forskning på området har nästan enbart genomförts i utlandet.

AbstractThe purpose of this essay is to investigate the views Swedish elementary school teachers produce on the subject of ethics. The teachers? thoughts on selection among ethical notions is described and also how these notions are assessed. The essay proceeds from the central content and the knowledge requirement in the syllabus of religious knowledge.The empirical survey is based on qualitative scientific interviews with four teachers employed in grades 4-6 at different schools.The teachers find ethics in its current state of the syllabus hard to define and they find encounters with parents and pupils difficult in their tasks. The selection of ethics is decided by previously planned basic values education or from conflicts erupting during schools hours.

Burnt Spine-cap Sárcodon fuligíneovioláceus are one the most endangered mycorrhizal fungal species in Europe. They have their main distribution in Sweden. It form mycorrhiza with pine and dependent on limestone, which makes it connected to a rare environment. It has therefore been important to study the ecology of it further and to recognise the requirement it has on the environment more accurate and what it need to establish in a new area. In this study, 31 of 34 known sites in Sweden was visited and studied in field and their history analysed through aerial photographs.

The objective of this work was to introduce measures to reduce energy and water demand at Gävle Söder 17:10. To succeed, this energy audit has been made. The work is based on collected statistics from the property owner Norrporten, measurements, literature review and through consultation with experts in the field. Two models, one for each building, have been created in the simulation program BV2 to estimate the potential of energy measures based on the collected information. The models in BV2 have been verified against the statistics of the energy consumption.With the help of calculations and simulations, seven cost-effective measures have been identified.

The upper secondary school 2011 (Gy 2011) was a reform which created large changes in the Swedish educational system. One of the major changes was the requirement of certification for sport schools. Schools in Sweden have historically used sports in their marketing, this opportunity was impaired by the reform. This thesis aims to investigate how brands are applied on webpages of sport schools that are certified in football and/or cross-country skiing. Content analysis was used as method of data collection.